2023-10-31-accounts

Registered number 09816474

MASS 110 LTD

Report and Accounts

27 October 2023

MASS 110 LTD Report and accounts Contents

	Page
Company information	1
Directors' report	2
Accountants' report	3
Profit and loss account	4
Balance sheet	5
Statement of changes in equity	6
Notes to the accounts	7

MASS 110 LTD Company Information

Directors

ASGHAR ALI IRFAN ALI AMUNN KHAZANCHI

Accountants

QADEER & CO 322 SLADE LANE LEVENSHULME MANCHESTER LANCASHIRE M19 2BY

Bankers LLOYDS BANK PLC

Registered office

44 WELFORD ROAD READING BERKSHIRE RG5 4QS

Registered number 09816474

1

MASS 110 LTD Registered number: 09816474 Directors' Report

The directors present their report and accounts for the period ended 27 October 2023.

Principal activities

The company's principal activity during the year continued to be …

Directors

The following persons served as directors during the period:

ASGHAR ALI IRFAN ALI AMUNN KHAZANCHI

Small company provisions

This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the board on 28 November 2024 and signed on its behalf.

ASGHAR ALI Director

2

MASS 110 LTD Accountants' Report

Accountants' report to the directors of MASS 110 LTD

You consider that the company is exempt from an audit for the period ended 27 October 2023. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial period and of its profit or loss for the financial period.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

QADEER & CO FINANCIAL ACCOUNTANTS & TAX ADVISORS

322 SLADE LANE LEVENSHULME MANCHESTER LANCASHIRE M19 2BY

28 November 2024

3

MASS 110 LTD Profit and Loss Account for the period from 1 November 2022 to 27 October 2023

Turnover Administrative expenses Other operating income Operating (loss)/profit (Loss)/profit before taxation Tax on (loss)/profit (Loss)/profit for the period	2023 £ 56,040 (84,956) 7,733 (21,183) (21,183) - (21,183)	2022 £ 151,628 (69,041) 31,820 114,407 114,407 - 114,407

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09816474

MASS 110 LTD Registered number: Balance Sheet as at 27 October 2023

Notes Fixed assets Tangible assets 3 Current assets Debtors 4 Cash at bank and in hand Creditors: amounts falling due within one year 5 Net current assets Net assets Capital and reserves Profit and loss account Shareholders' funds	75,079 23,775 98,854 (700)	2023 £ 645 98,154 98,799 98,799 98,799	5,500 115,776 121,276 (2,100)	2022 £ 806 119,176 119,982 119,982 119,982

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

ASGHAR ALI Director Approved by the board on 28 November 2024

5

MASS 110 LTD Statement of Changes in Equity for the period from 1 November 2022 to 27 October 2023

At 1 November 2021 Profit for the financial year At 31 October 2022 At 1 November 2022 Loss for the period At 27 October 2023	Share capital £ - - - -	Share premium £ - - - -	Re- valuation reserve £ - - - -	Profit and loss account £ 5,575 114,407 119,982 119,982 (21,183) 98,799	Total £ 5,575 114,407 119,982 119,982 (21,183) 98,799

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MASS 110 LTD Notes to the Accounts for the period from 1 November 2022 to 27 October 2023

1 Accounting policies

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Freehold buildings over 50 years Leasehold land and buildings over the lease term Plant and machinery 20% on reducing balance Fixtures, fittings, tools and equipment 20% on reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Taxation

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MASS 110 LTD Notes to the Accounts for the period from 1 November 2022 to 27 October 2023

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2 Employees Average number of persons employed by the company 3 Tangible fixed assets Cost At 1 November 2022 At 27 October 2023 Depreciation At 1 November 2022 Charge for the period At 27 October 2023 Net book value At 27 October 2023 At 31 October 2022 4 Debtors Trade debtors Advances (Loan) 5 Creditors: amounts falling due within one year	2023 Number 0 2023 £ 11,079 64,000 75,079 2023 £	2022 Number 0 Plant and machinery etc £ 1,075 1,075 269 161 430 645 806 2022 £ - 5,500 5,500 2022 £

8

Other creditors 700 2,100

MASS 110 LTD Notes to the Accounts

for the period from 1 November 2022 to 27 October 2023

6 Other information

MASS 110 LTD is a private company limited by shares and incorporated in England. Its registered office is:

44 WELFORD ROAD

READING BERKSHIRE RG5 4QS

9

MASS 110 LTD Detailed profit and loss account for the period from 1 November 2022 to 27 October 2023

This schedule does not form part of the statutory accounts

Sales Administrative expenses Other operating income Operating (loss)/profit (Loss)/profit before tax	2023 £ 56,040 (84,956) 7,733 (21,183) (21,183)	2022 £ 151,628 (69,041) 31,820 114,407 114,407

10

MASS 110 LTD

Detailed profit and loss account for the period from 1 November 2022 to 27 October 2023

This schedule does not form part of the statutory accounts

Sales Sales Administrative expenses Employee costs: Travel and subsistence Motor expenses Premises costs: Rent General administrative expenses: Telephone and internet Stationery and printing Catering supplies Charity check Pilgrimage travel Bank charges Equipment expensed Equipment hire Software Repairs and maintenance Depreciation Sundry expenses Legal and professional costs: Accountancy fees Management fees Other legal and professional Other operating income Other operating income	2023 £ 56,040 2,481 255 2,736 28,000 28,000 144 318 5,215 288 14,198 - 25,000 5,399 - 1,354 161 - 52,077 2,143 - - 2,143 84,956 7,733	2022 £ 151,628 516 453 969 37,800 37,800 144 - - 288 14,000 3,720 - - 10,287 358 269 226 29,292 780 150 50 980 69,041 31,820

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